This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.
The guidance also sets out the directions to independent examiners, which must be followed in any examination.
Additional guidance is provided where an examination is undertaken during a time of a national emergency. In times of national emergency independent examiners must also read the separate guidance when following the Commission’s Directions for independent examination.